# The Rates (Unoccupied Hereditaments) (Amendment) Regulations (Northern Ireland) 2014, Note: Explanatory note


(This note is not part of the Regulations)
These Regulations amend paragraph 2 of the Schedule to the Rates (Unoccupied Hereditaments) Regulations (Northern Ireland) 2011 (S.R. 2011 No. 36).
Regulation 2 provides that the temporary exemption from unoccupied rates for a developer who is entitled to possession of a domestic hereditament, which first appeared in the valuation list before 1st April 2012 and has never been occupied, is extended from thirty months to forty two months.
Regulation 3 revokes the Rates (Unoccupied Hereditaments) (Amendment) Regulations (Northern Ireland) 2013.

---
Source: https://www.legislation.gov.uk/nisr/2014/69/note (the official version)
Page: https://openlegislation.uk/rates-unoccupied-hereditaments-amendment-regulations-northern-ireland-2014/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.